https://www.taxtmi.com/caselaws?id=249295 The ITAT upheld the CIT(A)'s decision to delete the addition under section 40A(3) of the Income Tax Act for Assessment Year 2005-06. The ITAT found that the AO failed to investigate if payments were made at suppliers' request, and absence of evidence of cash payments supported compliance with section 40A(3). The appeal by Revenue was dismissed, emphasizing adherence to Income Tax Act provisions on payment methods for claiming deductions. en-us Fri, 13 Jun 2014 00:00:00 +0530 Thu, 10 Jul 2014 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249295 The ITAT upheld the CIT(A)'s decision to delete the addition under section 40A(3) of the Income Tax Act for Assessment Year 2005-06. The ITAT found that the AO failed to investigate if payments were made at suppliers' request, and absence of evidence of cash payments supported compliance with section 40A(3). The appeal by Revenue was dismissed, emphasizing adherence to Income Tax Act provisions on payment methods for claiming deductions. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249295